Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
11,988 元
Income Tax
- 1,363 元
Housing Fund
- 1,439 元
Pension
- 959 元
Medical Insurance
- 240 元
Unemployment
- 59.94 元
Total tax
- 4,060 元
Net pay
* 7,928 元
Marginal tax rate
38.0%
Average tax rate
33.9%
66.1%
Net pay
33.9%
Total tax
Total tax
Net pay
The Taxberg
7,928 元
Net pay
4,717 元
Tax the employer pays
4,060 元
Tax you pay
Total tax paid
8,778 元
Did you know your employer also pays tax on your salary? It costs the employer 4,717 元 to pay you 11,988 元. In other words, every time you spend 10 元 of your hard-earned money, 7.32 元 goes to the government.
Real tax rate
52.5%
So, with you and the employer both paying tax, what used to be a 33.9% tax rate now rises to 52.5%, meaning your real tax rate is actually 18.6% higher than what it seemed at first.
Summary
If you make 287,712 元 a year living in the region of Beijing, China, you will be taxed 97,451 元. That means that your net pay will be 190,261 元 per year, or 15,855 元 per month. Your average tax rate is 33.9% and your marginal tax rate is 38.0%. This marginal tax rate means that your immediate additional income will be taxed at this rate. For instance, an increase of 100 元 in your salary will be taxed 38 元, hence, your net pay will only increase by 62 元.
Bonus Example
A 1,000 元 bonus will generate an extra 620 元 of net incomes. A 5,000 元 bonus will generate an extra 3,100 元 of net incomes.
Tax per region
Region
Net pay
Average tax
Rank
Shanghai
CNY 201770
29.9%
1
Guangzhou
CNY 191747
33.4%
2
Beijing
CNY 190261
33.9%
3
Europe
Country 
Net pay
Average tax
Rank
Russia
CNY 250309
13.0%
1
Switzerland
CNY 249018
13.5%
2
Ireland
CNY 234948
18.3%
3
Hungary
CNY 234485
18.5%
4
Ukraine
CNY 231608
19.5%
5
United Kingdom
CNY 230838
19.8%
6
France
CNY 228848
20.5%
7
Czech Republic
CNY 222252
22.8%
8
Norway
CNY 220261
23.4%
9
Spain
CNY 215135
25.2%
10
Luxembourg
CNY 214749
25.4%
11
Austria
CNY 206222
28.3%
12
Sweden
CNY 203305
29.3%
13
Greece
CNY 195806
31.9%
14
Denmark
CNY 193870
32.6%
15
Germany
CNY 189704
34.1%
16
Poland
CNY 187229
34.9%
17
Netherlands
CNY 181055
37.1%
18
Italy
CNY 179696
37.5%
19
Finland
CNY 178579
37.9%
20
Portugal
CNY 171901
40.3%
21
Romania
CNY 168312
41.5%
22
Belgium
CNY 144546
49.8%
23
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North America
Country 
Net pay
Average tax
Rank
USA
CNY 230054
20.0%
1
Canada
CNY 208506
27.5%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Hong Kong
CNY 263374
8.5%
1
Taiwan
CNY 253827
11.8%
2
Thailand
CNY 242449
15.7%
3
South Korea
CNY 234587
18.5%
4
Australia
CNY 233580
18.8%
5
Kazakhstan
CNY 231157
19.7%
6
New Zealand
CNY 227429
21.0%
7
Singapore
CNY 222229
22.8%
8
Indonesia
CNY 220962
23.2%
9
Pakistan
CNY 218701
24.0%
10
Japan
CNY 216551
24.7%
11
Malaysia
CNY 213224
25.9%
12
Philippines
CNY 208802
27.4%
13
Vietnam
CNY 200263
30.4%
14
China
CNY 190261
33.9%
15
India
CNY 180138
37.4%
16
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Latin America
Country 
Net pay
Average tax
Rank
Guatemala
CNY 260054
9.6%
1
Puerto Rico
CNY 245991
14.5%
2
Costa Rica
CNY 244210
15.1%
3
Ecuador
CNY 236469
17.8%
4
Chile
CNY 234376
18.5%
5
Panama
CNY 229575
20.2%
6
Colombia
CNY 225605
21.6%
7
Peru
CNY 216895
24.6%
8
Mexico
CNY 213854
25.7%
9
Brazil
CNY 212646
26.1%
10
Uruguay
CNY 200989
30.1%
11
Argentina
CNY 186963
35.0%
12
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Africa
Country 
Net pay
Average tax
Rank
South Africa
CNY 213038
26.0%
1
Angola
CNY 210561
26.8%
2
Kenya
CNY 205056
28.7%
3
Mozambique
CNY 202977
29.5%
4
Ghana
CNY 197522
31.4%
5
Nigeria
CNY 196599
31.7%
6
Ivory Coast
CNY 193557
32.7%
7
Morocco
CNY 190662
33.7%
8
Cameroon
CNY 184070
36.0%
9
Uganda
CNY 184032
36.0%
10
Senegal
CNY 180885
37.1%
11
Zambia
CNY 179051
37.8%
12
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Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CNY 273326
5.0%
1
Qatar
CNY 273326
5.0%
2
Bahrain
CNY 264695
8.0%
3
Oman
CNY 264695
8.0%
4
Saudi Arabia
CNY 258941
10.0%
5
Kuwait
CNY 256064
11.0%
6
Israel
CNY 231287
19.6%
7
Egypt
CNY 217779
24.3%
8
Lebanon
CNY 217150
24.5%
9
Turkey
CNY 168950
41.3%
10
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NOTE* Withholding is calculated based on the Beijing tables of China, income tax. For simplification purposes some variables (such as marital status and others) have been assumed. This document does not represent legal authority and shall be used for approximation purposes only.